Opinion
30152-21
04-25-2022
NAZMUL HOQUE & SABNAM MOSTARY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
Petitioners filed the petition in this case on September 8, 2021, seeking review of a notice of deficiency issued to petitioners for tax years 2018. On December 28, 2021, petitioners filed a Letter Dated December 22, 2021. However, further review indicates that petitioners' Letter appears to be more akin to a Motion To Dismiss.
In a deficiency case where the Court has jurisdiction, Internal Revenue Code section 7459(d) generally requires the Court to enter a decision as to the amount of the deficiency, if any. Settles v. Commissioner, 138 T.C. 372, 374 (2012). Because this case is based on a notice of deficiency, the Court is required to enter a decision and, accordingly, the petition in this case may not be withdrawn with or without prejudice.
Upon due consideration, it is
ORDERED that petitioners' Letter Dated December 22, 2021, filed December 28, 2021, is recharacterized as petitioners' Motion To Dismiss. It is further
ORDERED that petitioners' Motion To Dismiss is denied. It is further
ORDERED that, on or before May 16, 2022, the parties shall either (1) submit stipulated decision documents so this case may be concluded, or (2) file status reports (preferably a joint report) with the Court concerning the then-present status of this case.
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